1997 (7) TMI 311

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....e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein who are manufacturers of Motor vehicles falling under Tariff Item 34 of the Schedule to the erstwhile Central Excise Tariff, filed refund claim for Rs. 91,682.33 P in respect of excess duty paid on clearances of motor vehicles for the period from 1-10-1982 to 31-12-1982. The claim was on the basis that the as....

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....andara works. 2. Aggrieved by the order of the Assistant Collector, an appeal was preferred to the lower Appellate authority who heard the appellants. During the course of personal hearing, they explained their case and also pointed out that the claims lodged with the Assistant Collector also contained the formula on the basis of which they were claiming the refund. The Collector (Appeals)....

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....in detail in the Appeal Memorandum, the basis on which they are claiming the refund and they had also filed a copy of their letter dated 22-4-1987 to the Assistant Collector along with an enclosure setting out the methodology adopted for quantum of excise duty refund. Therefore, interests of justice require that this methodology be examined by the Adjudicating authority who shall extend an opportu....